South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-55A-3 — Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery

No court may restrain or delay the collection and payment of a tax imposed by chapter 10-44 . A person shall pay the taxes when due and may seek recovery as provided in this chapter.

Last amended: Source: SL 1982, ch 99 , § 3; SL 1985, ch 15 , § 28; SL 1986, ch 111 , § 37.

Source: official text